SHRI SATWINDER SINGH,HOSHIARPUR vs. INCOME TAX OFFICER, DASUYA

PDF · subscribers
ITA 597/ASR/2019Status: DisposedITAT Amritsar16 February 2021AY 2011-124 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal allowed the withdrawal of the appeals as the assessees had availed the Vivad se Vishwas scheme and obtained certificates. The revenue did not object to the withdrawal.

What were the facts?

Multiple assessees filed appeals before the ITAT. During the hearing, the assessees' counsels applied for withdrawal of these appeals.

What were the issues?

Whether the appeals should be withdrawn as the assessees have opted for the Vivad se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Heard together (8 matters)

ITA No. 134/ASR/2018
ITA No. 281/ASR/2018
ITA No. 253/ASR/2019
ITA No. 254/ASR/2019
ITA No. 142/ASR/2018
ITA No. 312/ASR/2019
ITA No. 308/ASR/2019
ITA No. 597/ASR/2019

Read from the judgment's own cause title. This page is filed under one of them.

आदेश आदेश/Order आदेश आदेश

PER N.K. SAINI, VICE PRESIDENT:

1.

All these appeals by the different assessees are directed against the separate orders of different Ld. Commissioners of Income Tax (Appeal) at various stations as per following details:

Sl.No. Appeal No. Name of Case CIT(Appeal / s ) Order dt. 1. Shri Chatrurbhuj Mittal CIT(A)-2, Jalandhar 16/01/2018 2. ITA No. 281/ASR/2018 Shri Davinder Pal Arora CIT(A)-1, Jalandhar 22/02/2018 3. ITA No. 253/ASR/2019 Shri Manik Garg CIT(A)-1, Jalandhar 30/03/2019 4. ITA No. 254/ASR/2019 Shri Avinash Chander CIT(A)-1, Jalandhar 30/03/2019

8.

Shri Satwinder Singh CIT(A)-1, Jalandhar 20/06/2019

2.

In all the above appeals the Ld. Counsels for the Assessees furnished separate applications for withdrawal of the appeals.

3.

During the course of hearing the Ld. Counsels for the Assessees submitted that since the assessees have availed the immunity scheme i.e; Vivad Se Vishwas and the Income Tax Department has since issued Form No. 3, in response to the applications filed by the assessees, under section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeals of the assessees may be allowed to be withdrawn. The details of above said certificates are as under:

Sl.No. Appeal No. Name of Case Certificate No. 1. Shri Chatrurbhuj Mittal 834959720171220 2. ITA No. 281/ASR/2018 Shri Davinder Pal Arora 678436300271020 3. ITA No. 253/ASR/2019 Shri Manik Garg 857824560211220 4. ITA No. 254/ASR/2019 Shri Avinash Chander 839277830181220 5. ITA No. 142/ASR/2018 Royal Enclave Ltd. 445934640060820 6. ITA No. 312/ASR/2019 Hotel Saphire 790515460071220 7. ITA No. 308/ASR/2019 Shri Basant Kumar 789605940071220 8. Shri Satwinder Singh 113272600060121

4.

The Ld. DR did not object if the above appeals of the assessees are dismissed as withdrawn.

5.

In view of the above the appeals of the assessees are dismissed as withdrawn.

6.

In the result, appeals of the assessees are dismissed.

Order pronounced on 16/02/2021.

Recent GST High Court judgments

Search GST case law →